Thank you for including my observations on litter in the UAE, particularly in Abu Dhabi (Education needed to tackle littering, March 14). How well it juxtaposes with my other pet peeve: plastic bags (Why plastic bags are so bad, March 14).
I wish The National would start a campaign to convince major supermarkets to get rid of plastic bags.
It could start by informing the public, showing pictures of what plastic bags, and plastics in general, do to our environment. They are also affecting human health.
So why not stop using plastic bags and, instead, offer only biodegradable solid carriers that people must purchase and bring back while shopping.
I always have four or five in the back of my car.
Some people seem intent on having one plastic bag per item, and leave the store with anywhere between five and 50 bags.
If your newspaper takes up this issue, it would make a difference as it would reach a wide audience, especially young people.
Adriana Holtslag Alvarez, Abu Dhabi
Do car names have an effect on drivers?
Might it be that renaming car models could have an effect on the death toll on the roads? (Surge in number of deaths on UAE roads, police say, March 13).
We have names such as Avenger, Raptor and Patrol, and perhaps the behaviour of their owners is to try to act out the character of those cars.
Patrol users are nationally famous for looming up from behind, tailgating, flashing lights demanding to be ahead – even when the car in front has nowhere to go – as well as undertaking, overtaking on the hard shoulder, and dive bombing or gate crashing exit queues. Maybe their owners see themselves as seated higher than other drivers, “patrolling” and in charge of everyone else.
How about asking the manufacturer to change the name to Placid, or Patience, and see if it leads to a behaviour change?
Andy Preston, Abu Dhabi
Wearing fur is insensitive
What a shame that people are still wearing fur purely to show off their wealth (Fur or against: designers debate animals in fashion, March 15).
I can only begin to imagine how disgusting these fur farms are and the unbelievable cruelty meted out to helpless creatures in the name of vanity.
Pay a visit to a fur farm or watch a video showing how cruel and barbaric this practice is and then see who still has the lack of humanity to slip on a mink trimmed jacket.
Wearing fur should be a symbol of a lack of respect to living things, not to show how fat your wallet is.
Lorraine Ludman, Dubai
Reem Island can be better
I wonder whether there are any plans to build community parks on Reem Island (New Reem Island projects approved by Abu Dhabi city planners, March 14). Right now it's not very family friendly. Safe pavements around residential buildings are scarce. For instance, Sun and Sky Towers has a small children's play area, while the pavements around the towers have dangerous slopes. The towers themselves are not easily accessible to wheelchair users or for parents pushing a pram, as the stairs are steep. It seems not much attention was paid to the concerns of residents.
Speeding cars are also a great concern. Radars or cameras do not deter drivers. Perhaps the city planners can think of a more family-friendly island with more parks, skating areas, walkways, jogging tracks and so on.
I would go so far as to suggest including a community garden, where parents can teach their children how to grow plants and vegetables. They can donate their harvest to the many workers around. This would promote a greater sense of community and perhaps instil some civic sense in people.
Jean Francoise Ng Lewis, Abu Dhabi
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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The bio
His favourite book - 1984 by George Orwell
His favourite quote - 'If you think education is expensive, try ignorance' by Derek Bok, Former President of Harvard
Favourite place to travel to - Peloponnese, Southern Greece
Favourite movie - The Last Emperor
Favourite personality from history - Alexander the Great
Role Model - My father, Yiannis Davos
The Limehouse Golem
Director: Juan Carlos Medina
Cast: Olivia Cooke, Bill Nighy, Douglas Booth
Three stars
Fitness problems in men's tennis
Andy Murray - hip
Novak Djokovic - elbow
Roger Federer - back
Stan Wawrinka - knee
Kei Nishikori - wrist
Marin Cilic - adductor
The Gentlemen
Director: Guy Ritchie
Stars: Colin Farrell, Hugh Grant
Three out of five stars
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